摘要
民营企业与企业年金制度的疏离已经成为我国年金制度发展面临的主要问题。将企业年金作为养老保障第二支柱的目标定位,对年金筹资模式、账户流动性、年金账户资金使用权利的严格限制等,是导致当前民营企业年金制度发展缓慢的基本原因。改变现有年金制度不合理的目标定位,给予民营企业选择企业年金筹资模式、提高企业对年金账户资金的管理权限,充分尊重企业在年金制度中的利益,是有效解决我国民营企业年金制度发展滞后问题的基本选择。
It is a serious problem that the employer pension system is lagging behind in private-owned enterprises. The fundamental reasons include taking the system as the second pillar and setting strict limits on the contribution model, the liquidity and the right of using the pension account. We should take the following measures to solve the problem： changing the target location of the present employer pension system, giving the private-enterprise the right in deciding the contribution model, allowing the enterprises to use the funds in pension account, and respecting the interest of enterprises.
出处
《中国地质大学学报（社会科学版）》
2007年第3期35-39,共5页
Journal of China University of Geosciences(Social Sciences Edition)
基金
武汉大学青年社科基金资助项目([2003]34-37)
关键词
社会保障
企业年金
人力资源管理
基本养老保险
social security
employer pension system
human resources management
public pension system
